STUDENT CHAPTER REPORTING AND EVALUATION PROGRAM (SCREP)

7474 Greenway Center Drive, Suite 1120 Greenbelt, Maryland 20770 Phone: (301) 474-NABA Fax: (301) 474-3114 www.nabainc.org STUDENT CHAPTER REPORTING AND EVALUATION PROGRAM (SCREP) Student Chapter: Reporting Period (I, II): Please send your entire SCREP Package as one document and one email to the address below: SCREP REPORTING EMAIL ADDRESS: nabaincscrep@gmail.com Revised September 2015 v2

Table of Contents SCREP Overview Page 3 Minimum Operating Requirements Page 4 Chapter Reporting Summary Page 5 Chapter Profile Page 6 Operating Plan Template Page 8 Scorecard and Interrogatories Page 9 Statement of Financial Position and Statement of Activities Template Pages 11 Tips of SCREP Page 13 2 of 13

Overview All Student Chapters in the National Association of Black Accountants, Inc. (NABA) are required to report each reporting period on their activities in meeting the goals and objectives of NABA. This report requires reporting against those objectives as outlined in the Strategic Plan for the National Student Member Services Committee and that we believe to be most critical which include but are not limited to the following: chapter planning, membership recruitment and development, chapter programs and the reporting of activities. The Minimum Operating Requirements provide further guidance. Any questions related to SCREP should be directed to your Local Director of Student Member Services. THE REPORTING CALENDAR IS AS FOLLOWS: September 30 Chapter reports are due for the first reporting period (January 1 August 31) January 31 Chapter reports are due for the second reporting period (September 1 December 31) What are the penalties for not reporting? If your chapter fails to submit their SCREP two (2) times consecutively, your chapter will be considered for suspension. Chapters that are suspended for failing to provide chapter reporting may also be subject to losing their charter for continued failure to participate in the student chapter reporting process. All chapters are required to report each reporting period. 3 of 13

Minimum Operating Requirements Chapter Report This package should be completed and submitted each reporting period according to the timeline listed on the previous page. The package must be reviewed and approved by either a faculty advisor or local director of student member services. Chapter Profile The chapter profile provides basic information about the chapter s administration, which allows NABA to communicate with the chapter s leadership. The chapter profile submitted in the first reporting period should provide the contact information for the chapter's current administration. The chapter profile submitted in the second reporting period should provide the contact information for the chapter's newly elected officers. SCREP reports submitted without the requested student chapter contact information are incomplete and non-compliant. Operating Plan The operating plan outlines the chapter s programs for the current year and the resources required for executing these programs. The operating plan should be completed as soon as possible, but no later than September 30. This should be filled out for the entire school year and include activities and the resources required. Calendar of Events Describe each activity that the chapter will undertake, the timing of the event, and location. Operating Budget A functional budget should be prepared for each activity including administration. Chapter Scorecard The scorecard should provide an explanation and analysis of activities that occurred during the reporting period. The explanation should include details of the events and activities and the analysis should discuss successes and opportunities for improvement in the specified area. Interrogatories Please respond to the interrogatory questions listed regarding information on bank accounts held outside of your school based accounts, balances, signers and funding sources. Financial Statements Both the Statement of Financial Position and the Statement of Activities must be completed in their entirety and submitted each period. Use the templates provided as examples. However, Microsoft Excel should be utilized to create the actual statements and embedded into the directly into the report. Each financial statement must balance/tie and the Statement of Activities must balance/tie to the Statement of Financial Position. IRS Form 990-N or 990-EZ must be prepared to report results of activities in accordance with NABA s tax-exempt status and a copy of the a return must be provided in the first reporting period for the previous fiscal year. 4 of 13

Chapter Report Reporting Period Summary Student Chapter: Reporting Period (I, II): Planning and Reporting Checklist (Y/N/NA) Chapter Profile Operating Plan Financial Reports Membership Recruitment and Development Membership Recruitment Drives Chapter Meetings Executive Council Meetings/Committee Meetings Other Membership Development Programs Survey of Potential Membership National and Regional Scholarships Chapter Programs Regional Student Conference/National Convention Participation VITA Participation Other Events/Activities President or SCREP Chairperson Signature Date Faculty Advisor or SMS Local Director Signature Date 5 of 13

Chapter Profile Student Chapter Name: *Federal Employer Identification Number (FEIN): *(if known) Chapter Profile Chapter Mailing Address Website Facebook: Linked In: Twitter: NOTE - for the first reporting period, the information should be submitted for the current or newly elected officers. Chapter President s Information Name: Primary Phone: Other Phone (specify): Email: Classification: Chapter Vice President s Information: Name: Primary Phone: Other Phone (specify): Email: Classification: Student Chapter SCREP Chairperson: Name: 6 of 13

National Association of Black Accountants, Inc. Primary Phone: Email: Other Phone (specify): Classification: Chapter Secretary: Name: Primary Phone: Other Phone (specify): Email: Classification: Chapter Treasurer: Name: Primary Phone: Other Phone (specify): Email: Classification: Faculty Advisor s Information Name: Primary Phone: Other Phone (specify): Email: Fax: Frequency of meetings: Weekly Bi-weekly Monthly Other Meeting Location & Time: NABA Professional Chapter to which you report: NABA Professional Chapter President: NABA Professional Chapter Local Director of SMS: Student Chapter Operating Plan 7 of 13

Entire Year Calendar of Events and Operating Budget (copy and paste) Date and Time EX. 08/15/13 6:30 p.m. Description Location Corporate Partner and/or Presenter College of Business Freshman Orientation AWC Campus Room 212 Deloitte Budget Requirement Scorecard (provide explanation and analysis of activities completed this reporting period) 8 of 13

Administrative Analysis (Chapter Profile, Operating Plan (minus budget), etc.): EX. We have new officers this year with extensive NABA experience with regional conference and national convention attendance. Membership Analysis (Membership numbers versus goals, events, programs, etc): EX. One of the goals for this year is to promote membership renewals amongst our members. We have many active members who are not in current financial standing with the organization. We will utilize a variety of outreach and incentive techniques. Our outreach methods with the student chapter have paid off and we hope to replicate this success on the professional side. Financial Analysis (Financial Statements and Budget): EX. No fundraisers were held this period. The statement of financial position is attached. Outreach Analysis (Financial Education and VITA) EX. We successfully held a Financial Education workshop titled Understanding Credit and Debt held at the local society of CPA s conference center. 25 people attended, 15 were non NABA members. Issues/Concerns: EX. We have not been able to obtain funds for chapter operations. We do not know who our local director of student member services is. We want to attend a conference but need financial support. Note: This is a template and your chapter should list and analyze all efforts for the period. 9 of 13

Interrogatories Does your chapter have any bank accounts outside of your school account(s)? Yes No If yes, list the Financial Institutions (bank/credit union), balance as of 9/30/13 and authorized signers: Bank Balance Signers List sources of bank balances: (including on campus fundraising, corporate donations) 10 of 13

NATIONAL ASSOCIATION OF BLACK ACCOUNTANTS, INC. CHAPTER NAME Statement of Financial Position For Period Ending Month > Date > Year Unrestricted Temporarily Restricted Harlow General Scholarship Capital Endowment Total Assets Fund Fund Fund Fund All Funds Current assets: Cash $ 100,000 - - - 100,000 Cash - ACAP 75,000 75,000 Investments 50,000 135,000-25,000 210,000 Accounts receivable, net of allowances 1,500 - - - 1,500 Pledges receivable, net of allowances - - - 45,000 45,000 Prepaid expenses 500 - - - 500 Due (to) from other Funds 15,000 - (15,000) - Total current assets 242,000 135,000-55,000 432,000 Property and equipment: Furniture and equipment 14,000 - - - 14,000 14,000 - - - 14,000 Less accumulated depreciation and amortization (12,500) - - - (12,500) Net property and equipment 1,500 - - - 1,500 Total assets $ 243,500 135,000-55,000 433,500 Liabilities and Net Assets Accounts payable and accrued expenses 24,000 - - - 24,000 Deferred revenue 1,200 - - - 1,200 Scholarships Payable 15,750 - - - 15,750 Accounts payable - ACAP 50,000 - - - 50,000 Total liabilities - current 90,950 - - - 90,950 Net assets: Unrestricted 152,550 - - - 152,550 Temporarily restricted - 135,000-55,000 190,000 11 of 13

NATIONAL ASSOCIATION OF BLACK ACCOUNTANTS, INC. CHAPTER NAME Statement of Activities and Changes in Net Assets For Period Ending Month > Date > Year Unrestricted Temporarily Restricted General Scholarship Capital Endowment Total Fund Fund Fund Fund All Funds Revenue and support: Corporate Partnerships $ 5,000 5,000 Membership dues 12,000 3,000 15,000 Scholarship 65,000 65,000 Student conference 1,500 1,500 Seminars 2,500 2,500 Corporate and individual contributions 4,500 4,500 Annual givings 500 500 Advertising 650 650 Investment return (250) 2,400 1,500 3,650 Other - 26,400 67,400-4,500 98,300 Expenses: Administration 1,525 1,525 Website Maintenance 400 400 Food & Beverage 4,500 4,500 Office supplies and expenses 250 250 Printing and publications 2,450 2,450 Telephone and utilities 250 250 Travel and meetings 3,500 3,500 Postage & Delivery 260 260 Student conferences 3,500 3,500 Scholarships 30,000 30,000 Credit card fees 1,200 1,200 Convention Registration Purchase 4,500 4,500 CPE Seminars 6,000 6,000 Interest - - Other - Total expenses 28,335 30,000 - - 58,335 Change in net assets (1,935) 37,400-4,500 39,965 Net assets (deficit), beginning of year 154,485 97,600-50,500 302,585 Net assets, end of period $ 152,550 135,000-55,000 342,550 Note: This is an example. Embed your financial statements and budget in Microsoft Excel within this document. Attach a copy of the IRS 990N or 990 EZ filed. 12 of 13

Tips for SCREP National Association of Black Accountants, Inc. 1. Start Early. Do not wait until the week of the period deadline to begin preparing your package for submission. Compile sign in sheets, flyers, agendas, meeting minutes, (documentation) as the events occur. 2. Your chapter should submit the two financial statements with EACH SCREP report. For the first reporting period, the financial statements should reflect the final balance as of the end of the first reporting period, which is September 30 th. Be sure to use the template. The financial statements must be updated, and completed each period. 3. Review each section. Confirm that each event properly fits into each category 4. If you have questions, reach out to your Local Director of Student Member Services and the Local Director of Student Member Services is responsible for corresponding with the National SCREP Chair to answer any questions of concern. Don t wait until the last minute to ask questions. 13 of 13